How to avoid child tax credit errors

Before claiming the Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC), or Credit for Other Dependents (ODC), be sure to review the eligibility rules and use the Interactive Tax Assistant to see whether you qualify. Follow these tips to avoid common errors when claiming these tax benefits.

Tips to avoid common errors

Don’t claim CTC or ACTC for a child who does not meet the age requirement

The child must be under 17 at the end of the tax year.

Don’t claim CTC or ACTC if the taxpayer (or their spouse, if married filing jointly,) and each child don’t have the required Social Security (SSN).

The SSN must be valid for employment and issued before the due date of the tax return (including extensions). The only exception is for a dependent child who was born and died before the end of the year.

Don’t claim ODC for an individual who does not have the required taxpayer identification number (TIN)

The dependent must have an SSN, individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN) issued on or before the due date of the tax return (including extensions). If the individual applies for an ITIN or ATIN for the dependent on or before the due date of the tax return (including extensions) and the IRS issues the ITIN or ATIN because of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of the tax return.

Don’t claim CTC, ACTC or ODC for an individual who does not meet the dependency requirements

The individual must meet all the eligibility rules (unless the special rule for divorced or separated parents applies) and claimed as a dependent on the taxpayer’s return.

Don’t claim CTC, ACTC, or ODC for an individual who has already been claimed

Refer to the tie breaker rules if a dependent is the qualifying child of more than one taxpayer.

Resources

• Interactive Tax Assistant
• Child Tax Credit

Useful forms and publications

• Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents
• Publication 501, Dependents, Standard Deduction and Filing Information
• Publication 519, U.S. Tax Guide for Aliens

Child Tax Credit marketing materials

• Publication 4298, A Federal Tax Refund may be waiting for you, even if you’re not required to file PDF
• Publication 5811, Child Tax Credit PDF

Tax tip

• Tax Tip 2024-26, Parents: Check eligibility for the credit for other dependents

Tax preparation assistance

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• Free electronic tax filing – Self prepared
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